Some applications and games have a simple version of spacial audio but Google hopes to make things better and easier. Using the new Cardboard SDK, developers can produce sound the same way a person can hear it. Google has also done this with a focus on performance too. So adding spacial audio into your application should have a minimal effect on the CPU usage.
from xda-developers » xda-developers | Google Integrates Spatial Audio into the Cardboard SDK http://ift.tt/1RML6IK
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